Under the Synar Amendment, states are required to ban tobacco sales to anyone under age 18. The law mandates enforcement measures, including random inspections using decoy buyers at grocery stores and other retailers.

The GAO report said that states frequently rely on inaccurate and incomplete lists of retailers when selecting which stores to inspect. Furthermore, states have been unsuccessful in tracking tobacco vending machines.

"The findings show us that many states may have much higher rates of tobacco sales to children than is reported," said Rep. Henry Waxman (D-Calif.), who requested the report.

The report also found inefficiencies with the Substance Abuse and Mental Health Services Administration. According to the report, the agency has failed to verify the accuracy of data submitted by states in order to receive block grants, which are tied to Synar enforcement.

The report recommended that the federal government focus more attention on the youth smoking problem.

The General Accounting Office (GAO) can be reached at www.gao.gov.

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